Pengaruh investment opportunity set, kinerja keuangan dan kebijakan hutang terhadap nilai perusahaan
DOI:
https://doi.org/10.22441/jpma.v3i2.13207Kata Kunci:
investment opportunity set, kinerja keuangan, kebijakan hutang, ukuran perusahaan, nilai perusahaan.Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh dari investment opportunity set, kinerja keuangan dan kebijakan hutang terhadap nilai perusahaan sektor consumer non-cyclical dan industrial yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Penelitian ini merupakan jenis penelitian kuantitatif dengan menggunakan data sekunder berupa laporan tahunan perusahaan. Fixed Effect Model (FEM) dengan regresi data panel digunakan pada penelitian ini menggunakan STATA versi 16. Berdasarkan hasil uji dan analisis dapat disimpulkan bahwa investment opportunity set dan kebijakan hutang memiliki pengaruh signifikan positif terhadap nilai perusahaan, sedangkan kinerja keuangan dan variabel kontrol yaitu ukuran perusahaan memiliki pengaruh tidak signifikan terhadap nilai perusahaan.
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